
https://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unified-approach-pillar-one.pdf

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/966868/BUDGET_2021_-_web.pdf

https://www.eca.europa.eu/Lists/ECADocuments/SR22_17/SR_External_consultants_EN.pdf